Late filing of Form 5500 and SAR

[cpc0506]

Hello,  we have just completed a project whereby we caught up a 403(b) plan for Form 5500 filings.   Client did not know they had to file.  We ended up filing 10 Form 5500's. 

Is the client expected to hand out 10 SAR's for these very outdated plan years?

[CTipper]

Sorry it took so long to get back to you.

I can't find anything that calls for an aggregated SAR. You would need to do 10 of them. We're going to have to be doing the same with a few clean up take overs as well.

[TPApril]

While I don't recall our source or reasoning for determining this practice, as regards to late H&W plan 5500s, we typically send out only the past 3 SAR's, and even then, we don't ask the sponsor to reconcile who receives them but have them send it out to the recipients of the most recent 5500.